https://www.taxtmi.com/acts?id=4611 The Mutual Agreement Procedure allows a resident to present to its competent authority a claim that actions by one or both Contracting States produce taxation inconsistent with the Convention; the competent authority shall, if the objection appears justified and it cannot itself resolve the issue, seek a mutual agreement with the other State to avoid such taxation, implement any agreement notwithstanding domestic time limits, and endeavour to resolve interpretative or application difficulties, including by direct communication or oral exchange through a Commission of representatives. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 16 Nov 2024 10:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4611 The Mutual Agreement Procedure allows a resident to present to its competent authority a claim that actions by one or both Contracting States produce taxation inconsistent with the Convention; the competent authority shall, if the objection appears justified and it cannot itself resolve the issue, seek a mutual agreement with the other State to avoid such taxation, implement any agreement notwithstanding domestic time limits, and endeavour to resolve interpretative or application difficulties, including by direct communication or oral exchange through a Commission of representatives. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4611